Gift Causa Mortis Explained: Understanding This Unique Deathbed Gift in 2025

Julia Kagan is a financial and consumer journalist with extensive expertise in personal finance and estate planning.

What Is a Gift Causa Mortis in 2024?

A Gift Causa Mortis is a personal property gift made by someone who expects to pass away soon. Unlike typical inheritances left through wills, this gift is conditional and linked directly to the donor’s impending death.

Key Points to Remember

• A Gift Causa Mortis is given when the donor believes death is near.
• It remains revocable by the donor until death, differing from irrevocable lifetime gifts.
• The term comes from Latin, meaning "in contemplation of death."

How Does a Gift Causa Mortis Work?

This type of gift only takes full effect after the donor dies. It is a conditional gift, often called a "deathbed gift," because it is typically made when the donor is facing imminent death.

The gift can be given either causa mortis (in anticipation of death) or inter vivos (during the donor’s lifetime). Tax-wise, gifts causa mortis are treated similarly to inheritances under federal estate tax laws.

Gift Causa Mortis vs. Gift Inter Vivos: Key Differences

There are two main distinctions between a Gift Causa Mortis and a gift inter vivos (a gift made during life). First, Gifts Causa Mortis are revocable until the donor’s death, whereas gifts inter vivos are irrevocable once given.

Second, if the donor survives the event that prompted the gift, the Gift Causa Mortis is automatically revoked. Furthermore, the gift is conditional upon the beneficiary outliving the donor; if the beneficiary dies first, the gift is nullified.

From a tax perspective, Gifts Causa Mortis are subject to federal estate tax laws, similar to wills, because they are incomplete until the donor passes away. In contrast, inter vivos gifts are typically not taxed unless made within three years of death.

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